Stock Compensation 


This web resource includes hyperlinks to authoritative and interpretive guidance as well as other resources issued by the FASB, PCAOB, SEC and CAQ related to the accounting for and auditing of stock compensation.

Section I. FASB

Accounting Standards Codification (ASC)

Other FASB Resource

FASB SFAS 123R Frequently Asked Questions (FAQs), December 16, 2004

SECTION II. PCAOB

PCAOB Guidance

  • Chairman Testimony - Concerning Certain Issues Related to Companies' Stock Option Granting Practices, September 6, 2006

SECTION III. SEC

SEC Regulatory Actions

SEC Amends Executive Compensation Disclosure to More Closely Align with FASB Guidance on Stock Compensation

SEC Final Rule: Amendment to the Compliance Date for SFAS 123(R)

SEC Staff Interpretations

SEC Staff Accounting Bulletins - Codification Topic 14: Share-Based Payments

SEC Issues Staff Letters to Industry, Office of the Chief Accountant:

Other SEC Resources

SEC Regulations Committee




A A A


 
Copyright © 2006-2016 American Institute of CPAs.